Advisory Commission on State Emergency Communications
An Audit Report on the Statewide 911 System
July 1998
Report Number 98-054
Overall Conclusion
The statewide 911 organizational structure consisting of state, regional, and local governmental entities is inefficient. Overlapping 911 service responsibilities have resulted in duplicative administrative costs. In addition, current purchasing and revenue collection activities are not cost-effective. The entities receive an estimated $94 million of annual 911 revenue. We estimate that $29.2 million (31 percent) of 911 revenue could be saved annually. Local governments also provide additional funding for emergency services. We estimate that local governments could save $34.2 million.
Improvements are also needed for contract administration, financial reporting, fixed asset controls, performance management, and oversight policies.
Key Facts and Findings
Regional consolidation of administrative, call taking, and dispatching functions would eliminate $19.1 million (33 percent) of annual duplicative state and local expenditures. Local governments could realize additional annual savings of $34.2 million in reduced personnel expenditures.
An effective contract administration process has not been implemented. A competitive procurement process would save $9.1 million (40 percent) annually. A comprehensive plan for the $29.8 million rural addressing program was not developed. The program is three years behind schedule and 37 percent over budget. We identified $477,746 (15 percent) of questionable expenditures out of $3.2 million tested.
Fifteen of 24 regional Councils of Government did not consistently report 911 revenue in accordance with generally accepted accounting principles. The revenue collection process does not ensure that maximum funding is available. The 911 system loses $1.03 million annually because of inadequate collection policies and practices. Additionally, the fixed asset controls, performance management systems, and oversight policies could be improved.
The combined efforts of state and local governments have resulted in statewide 911 service implementation. Texas is one of only 15 states with statewide coverage.
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